The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001
1
Citation and commencement
2
Interpretation
3
Schemes to be treated as not being unit trust schemes
4
Companies to be treated as not being open-ended investment companies
5
Amendments to the Stamp Duty Reserve Tax Regulations 1986
6
Amendment to the Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997
2001 No. 964

TAXES

The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001
Made
14th March 2001
Laid before the House of Commons
14th March 2001
Coming into force
6th April 2001
The Treasury, in exercise of the powers conferred upon them by section 98 of the Finance Act 1986 , section 152 of the Finance Act 1995 and section 121 of, and paragraph 17 of Schedule 19 to, the Finance Act 1999 , hereby make the following Regulations:
1986 c. 41; section 98 was amended by section 195 of the Finance Act 1996 (c. 8).
1995 c. 4; section 152 was amended by paragraph 13 of Schedule 19 to the Finance Act 1999 (c. 16).
Paragraph 17 has effect in relation to open-ended investment companies in a manner corresponding to that in which it has effect in relation to unit trust schemes by virtue of regulations 3 to 4A of S.I. 1997/1156 as those regulations are substituted by regulations 4 and 5 of S.I. 1999/3261.